BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, CIRCLE PANIPAT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

section 154 of the Act, the counsel for the assessee had advised that it is necessary to challenge the orders passed by learned Commissioner (Appeals) in quantum proceedings. Hence, on such advice, the assessee has filed these appeals. 5. At the time of hearing before us, learned counsel appearing for the assesse has submitted, based on a complaint lodged

BRIJESH CHARITABLE TRUST,PANIPAT vs. ACIT, PANIPAT

Appeals are dismissed

Bench: Shri Saktijit Deyassessment Year: 1993-94 With Assessment Year: 1994-95 With Assessment Year: 1993-94 With Assessment Year: 1994-95

section 154 of the Act, the counsel for the assessee had advised that it is necessary to challenge the orders passed by learned Commissioner (Appeals) in quantum proceedings. Hence, on such advice, the assessee has filed these appeals. 5. At the time of hearing before us, learned counsel appearing for the assesse has submitted, based on a complaint lodged

SATYAMURTI RAMASUNDAR,GURGAON vs. ACIT CIRCLE-4(1), GURGAON

In the result, appeal of the assessee is allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2012-13 Satyamurti Ramasunder, Acit, D-502, Ivy Complex, Circle 4(1), Vs. Sushant Lok, 1-Blocka, Gurgaon Gurgaon (Haryana). (Pan: Aaapr0741H) (Appellant) (Respondent)

delay is condoned and the appeal is admitted for adjudication. 3. Grounds taken by the assessee are as under: 1. That on the facts and circumstances of the case and in law, the Asst. Commissioner of Income-tax, Circle-4(1), Gurgaon [briefly ‘the Assessing Officer”] has erred in assuming jurisdiction under section 147 of the Income

TANSA TRUST,DELHI vs. ASSISTANT COMMISSIONER, INCOME TAX (CPC), BANGALORE

The appeal is allowed for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2014-15 Tansa Trust, Vs Acit (Cpc), C/O Bajaj Auto Limited, Post Bag No.2, Electronic City B-60/61, Naraina Industrial Area, Post Office, Phase Ii, Bangalore. New Delhi – 110 028. Pragun Finance Pvt. Ltd. Pan: Aaatt0504A (Appellant) (Respondent) Assessee By : Ms Vasanti Patel, Ca & Shri M.A. Gohel, Ca Revenue By : Shri Amit Katoch, Sr. Dr Date Of Hearing : 27.03.2024 Date Of Pronouncement : 30.05.2024

section 154 application on similar issues got dismissed by the CIT (Appeal). While issues of filing appeal before the ITAT in the case of Associate Trust was being discussed, the appellant was asked by the consultant to prefer appeal against the intimation u/s 143(1) also. Based on these facts, it was claimed that the delay in filing appeal

M/S. GHAZIABAD DEVELOPMENT AUTHORITY,NEW DELHI vs. CIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaghaziabad Development Authority Vs Commissioner Of Income C/O M/S Rra Tax India, Tax, D-28, South Extension, Part-1, Ghaziabad. New Delhi. Aaalg0072C

7. In view of above discussion, we are of the view that the appeal filed by the assessee against the order passed u/s 154 of the Act to the order u/s 12AA is not maintainable. Page 2 of 12 ITA No. 455/D/16 Ghaziabad Development Authority However, the assessee may file an appeal against the order passed u/s 12AA

DEPUTY COMMISSIONER OF INCOME TAX, CR BUILDING vs. PC JEWELLER LIMITED, DELHI

Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roy

condoning the delay of 1537 days without any reasonable cause? The facts of the cases are that the assessee is a public limited company engaged in the business of manufacturing and trading of jewellery. It has filed his return of income for Assessment Year 2015-16 on 30.11.2015 declaring total income at ₹4,22,28,69,410/-under the normal

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE PRE- PRESS & PRINT PRIVATE LIMITED,DELHI vs. ACIT, CPC, TDS, GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E

INNOVATIVE TECHNOLOGY SOLUTIONS,GURGAON vs. ITO, WARD (TDS), GHAZIABAD

In the result, all appeals of different assesses are allowed

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

7 of the written submission) it is absolutely clear that this is merely an enabling section to compute/process the TDS statement. Section 234 E is the charging section requiring voluntary payment of fee by the defaulting deductors as per its sub-section (3) as even in the absence of section 200A of the Act with introduction of section 234E